Language: Eng/Ar
Course Overview
This course delivers essential knowledge and practical tools to interpret and evaluate corporate financial statements. Designed for professionals involved in financial analysis and reporting, the course demystifies balance sheets, income statements, and cash flow statements, enabling participants to make informed decisions. Through structured analysis techniques such as ratio and trend analysis, participants will be empowered to assess an organization's financial health, performance, and risks accurately.
Course Objective
- Understand the purpose and structure of core financial statements
- Apply key accounting principles and conventions to interpret financial data
- Analyze financial performance using liquidity, solvency, profitability, and efficiency ratios
- Use trend and common-size analyses to identify financial patterns
- Evaluate the impact of accounting policies on financial results
Who Should Attend??
- Financial analysts and associates
- Mid-level managers with budget oversight
- Accountants transitioning to analytical roles
- Department heads involved in financial planning
Course Outline
Module 1: Introduction to Financial Statements
- Purpose and importance of financial statements
- Structure and components of key reports
- Interrelationships between balance sheet, income statement, and cash flow
Module 2: Accounting Principles and Concepts
- Core accounting principles and conventions
- Accrual vs. cash basis accounting
- Recognition and measurement of transactions
Module 3: Reading the Balance Sheet
- Assets, liabilities, and equity explained
- Key line items and their interpretations
- Financial position and solvency indicators
Module 4: Understanding the Income Statement
- Revenue and expense classifications
- Operating vs. non-operating income
- Profitability assessment metrics
Module 5: Analyzing the Cash Flow Statement
- Cash flow categories: operating, investing, financing
- Cash flow vs. profit
- Liquidity and solvency signals
Module 6: Ratio Analysis Essentials
- Definition and purpose of financial ratios
- Liquidity, solvency, profitability, and efficiency metrics
- Using ratios for benchmarking and trend identification
Module 7: Trend and Common Size Analysis
- Constructing trend lines
- Developing and analyzing common-size statements
- Detecting shifts in financial performance
Module 8: Accounting Policies and Their Impact
- Variations in accounting treatments
- Effects on financial results and ratios
- Evaluating reporting quality
Module 9: Integrated Case Study
- Application of analytical techniques to a full case
- Identification of strengths, risks, and recommendations
- Presentation of findings and group discussion
Module 10: Review and Final Assessment
- Summary of key concepts
- Final exam and feedback session
- Course wrap-up and Q&A
Training Methodology
The course combines various teaching methods, including instructor-led presentations, group discussions, case study analyses, and assessments through quizzes and a final exam to engage participants and ensure they understand and retain the material.